Zastosuvannya financial resources of the state and the sovereign. Financial resources of the state. Appointment of financial resources of the state
Victory finance- Tse complex of calls, directing to literate rozpodіl and investment of high (poly) money on equal states, companies or private osіb.
Vicoristannya finansiv state
All the financial resources of the state can be mentally divided into two types - decentralized, to which lie the funds of the skin taken undertaking, and the centralization of the fund (here you can see the budget funds and the state budget).
One of the main heads of state structures is the calculation of the necessary financial resources. The more exactly the rozrahunok, the more it is possible to induce the structure of production, to balance the financial resources and fund of the country. For their own part, pardons in rosrakhunkas can lead to a decrease in the efficiency of the recovery of finance in the sphere of virobnitstva. Subsumok - the destruction of the main investment programs to the structural imbalance.
All the financial resources of the state come from the number of main resources :
- national income- The main thing was the replenishment of the state treasury on the macro level. On the same basis, on the basis of rozpodіlu and revozpodіl capital, centralized funds are created for capital. One of the parts of the national capital should be in the form of enterprises and often can be left out of their distribution. At the same time, decentralized resources are formed, yakі nebhіdnі pokrittya vitrat on vyrobnichii protsesi;
- financial income of businesses and the country's growth. Before such dzherel finance can be seen in the first line, as it is one of the forms of price of the supplementary product;
Prior to the main methods of management and competent financing of finances, one can add planning, forecasting, insurance, self-financing, and a system of depreciation and repayment.
The assignment to the yakіsnim administrations is one of the main tasks - to ensure the financial control of the work of the business. Її the essence of polagaє at the reversal of the goal of the obvious at the disposition of capital, the control of the company's payment capacity, the viconnance of the obvious plans just.
Yakіsniy control and analysis of the financial activity of the company for (usually, for rіk) allows you to install the full implementation of the financial plan for gross income and for other types of income. Krіm tsgogo, mozhe robiti vysnovki shkodo platospromozhnostі company, liquidity balance sheet, real financial stability too.
For the effective development of finance, it is important to optimize the structure of the company's capital as much as possible. Vaughn may ponistyu vydpovidat її directly diyalnostі and help. So, the payment of credit costs and the risk capital can be on such a level, so that it would be priced out of the income from its investments. Sometimes it is easier and more efficient to issue a short-term position, lower the long-term involvement of the company in the mid-term and long-term loans.
One more important moment of efficient financial recovery is the competent management of the company's stocks and its non-material capital. Here it is important to note one of the various methods of depreciation of expenses. At the same time, an important moment is the appearance of the rosrakhun's coefficients and their timely correction (for this reason, there is a need).
Most companies can reduce their financial risk ratio to a minimum. For whom it is necessary to change the dekilka of the day - to increase the amount of the power capital and to change the taxes of the position fees. In this way, it is possible to significantly reduce the company's stagnation in the form of third-party financial sources, making it autonomous and competitive.
Stay up to date on all important United Traders - prepay our
Let's take a look at the formation of financial resources on the subjects of the government.
Financial resources - tse sukupnіst sіh koshtіv і nadkhodzhen, є є at the order of the subject of the state.
At the same time, financial resources are won over for penny funds of financial recognition (fund for payment of labor, fund for development, fund for material procurement, etc.), Vikonanny goiter before the state budget, banks, post-employees, insurance authorities and other enterprises. Financial resources are also won for financing of expenses for the supply of syrovin, materials, payment for labor and other expenses.
The financial resources of enterprises are formed for the money of the good money of the enterprise and the earned money. The main source of formation of financial resources for business is income.
The surplus is a pennyless expression of accumulations, created by undertakings, be it a form of authority. Yak eco-64
Surplus has two functions:
- the main source of financial resources for expanded development;
- dzherela income to the state budget
The profit has concentrated the economic interests of the state, the subjects of the government and the skin practitioner. The surplus characterizes all aspects of the financial-government activity of enterprises, so the increase in the surplus of the subjects of the state is evidence of the increase in financial reserves and the improvement of the financial system of the state.
Кінцевим результатом виробничої та фінансово-господарської діяльності господарюючих організацій є отримання балансового прибутку, який включає прибуток від виробництва та реалізації основної продукції (робіт, послуг), від реалізації іншої продукції, а також сальдо прибутків та збитків від позареалізаційних операцій (штрафи, пені, неустойки etc.).
A number of surpluses at the enterprises and other dzherel formation of financial resources.
The structure of that core of financial resources of the business is shown in fig. 3.1.
In the world of the transition of the economy to market money, the thought of forming financial money is gradually changing. Prote ambush the organization of finances of business enterprises may stubbornly stability.
The overriding principles of organizing financial resources are:
1. Principle 1. Financial resources at the enterprises are formed for the money of the rich and the rich.
Most of the creation of government financial resources is required at the time of the foundation of the enterprise (organization), if the statutory fund (statutory capital) is established.
The following can be used to establish a statutory fund in the field of organizational and legal forms of business:
Rice. 3.1.
- equity capital (in equity partnerships);
- share contributions of members (in living partnerships, voluntary cooperatives);
- galuzevі financial resources (at enterprises and at splits);
- dovgostrokovy loan (in organizations, be it any form of power);
- budget funds (on state and municipal enterprises).
The main sources of financial resources in the living enterprises are the revenue from the products sold (robit, services), for the salary, the gross income and profits, as well as the depreciation allowance. Often the stench is formed for the account of the budget in order to redistribute the money (insurance insurance, dividends, budgetary money).
Principle 2 The financial activities of the enterprises are planned for the future government year with improved performance and results for the past period and forecasts for the future period. Deyakі ekonomisti vvazhayut, scho folded financial plans in the minds of the market is not obov'azkovym. Prote can be hardened, so that in today's minds the transition to market economy financial plans necessary to reconsider the enterprises themselves.
The meta-folding of financial plans is the designation of possible financial resources, capital and reserves on the basis of predicting the state's activities, income and expenses. The plans include the creation of financial reserves and the transfer to centralized funds. Plans seem to go straight ahead financial costs on the financing of circulating assets in the main activity and on the financing of the investment activity (covering the fund of capital contributions).
Principle 3 Safeguarding the safety of your working capital. It is said that the werewolves can save themselves from the total obligation. If the sum of the wealthy werewolves changes, then the undertaking can spend financial stability and, perhaps, become a bankrupt.
One of the specific signs of finances are those that financial resources lead to the formation of penny incomes and savings, as a rule, they accumulate specific forms of financial resources. in Financial resources- tse fundi koshtіv, which are formed by the state, the subjects of the gospodaryuvannya that populace and perebuvayut at their order. Financial resources characterize the financial state of the economy and water supply and development, are formed for the cost of various types of penny income, income and repayment, and wink on the expansion of output, material incentives, satisfaction of social welfare needs.
The financial resources of the state are a whole system of suspіlny vіdnosin, povyazanih іz moulding, rozpodіl and vokoristannya tsentralіzovanіh and decentralіzovanіh funds koshіv z metoyyu vykonannya zavdannya zvdanіy zvіdnosіy.
The stinks appear in two forms:
- centralization of financial resources, if they are formed less on equal powers in the process of financial activity;
- decentralized financial resources, they are formed on the equal subjects of the state for the provision of their state activity and on the equal of the domestic state for the provision of the necessary minds of the life of the members of the state of the state of that state.
Henceforth, financial resources, which are available from the state, are accumulated on three levels of the economic system. Funds of financial resources are accumulated in front of us microrivals, tobto at the borders of domestic states. And here, with a dzherel molding, you can use the financial resources of the sphere of state finances, and the financial resources of the enterprise. That is why financial resources in the micro-river are accumulating as a result of the creation of GDP, and as a result of their re-development. On the same level of financial resources, the form of accumulation and deposits in the banking system can be formed.
on the mesorivan financial resources are accumulating from the subjects of sub-priority activities and without any influence of the new share of the created GDP, the financial resources of the subjects of the government may form the form of funds and the capital of the subjects of the government.
on the macroeconomics the financial resources of the state as a result of rozpodіlu, revozpodіlu and tsentralіzatsії GDP and mayut form of budget and sub-budgetary funds of financial resources. Sovereign finances are formed, first, from the power of state finances, in a different way, from regional finances, thirdly, from local finances. The base of these types of state finances and state budgets - federal, regional, municipal, yakі є financial funds form the formation and choice of financial resources and management of state structures.
The main sources for the formation of penny incomes of the state are: tributes (for income, benefits and services, capital, land, and other types of indestructibility); different kinds of fees (fees for visas, fees for different business permits and signatures, license fees only); so called non-subsidized dzherela (subsidies, positions on the way to issue and placement of bonds, income from the lottery, income from the sovereign's subsidiaries' activity, too).
According to the forms of investment, state financial resources are divided into resources accumulated (income, repayment for social consumption, depreciation repayment) and to the resources of the secondary distribution and re-distribution (direct and indirect donations, income from foreign economic activity, and tax investments). Mіzh rozpodіl finansovіv resourіvіv dzherelі for dzherelov іsnuіє zvorotna zalezhіnіstі: wіth іѕ thе greater part οf resources іn thе state tο thrive аѕ resources accumulated, thіѕ thе lesser part іѕ utvorієєєє nasledok rozpodіlu ta rerozpodіlu. However, the deposit is not direct: for example, if depreciation is not enough to justify the growth of capital assets, the amount of resources accumulated in the country as a whole will be insignificant.
The head dzherelom resursіv rozpodіlu є tributes and surcharges. The surplus can be deposited without interruption in the amount of depreciation winds: what is the least amount of depreciation winds, then more expansion a surcharge and a surcharge for a surcharge.
The financial activity of any state is directed to the accomplishment of two main tasks: first, to transfer the funds to the sovereign budget and to expand them to the state needs; in a different way - to control the legitimacy of the selection, rozpodіlu that vikoristannya sovereign koshtіv. The state zdіysnyuє its financial activity for the help of the best methods, like the succession of the adoption of those methods, for the help of such an upovnovazhenі the power of the organization in the name of its name form, organize and vicorist fundi koshtіv.
Methods of financial activity are divided into three groups:
1) methods of forming financial resources;
2) methods of distribution of financial resources;
3) methods of finding financial resources. Methods for forming financial resources are:
- obov'yazykovy method of mobilization of financial resources, є by the conductive method and swear by the primus and free of charge part of the money from their Vlasniks to the greed of the state. The most wide-ranging types of obov'yazkovyh payments are taxes, and navit different state taxes;
- voluntary method of mobilization of financial resources, which is more important in dispositive ways of securing financial needs and lending mechanisms. This method transfers the imperative (command) from the side of the state for the hour of the payment and implementation through the path state lotteries, issuance of state bonds, other valuable papers, voluntary donations of physical legal issues and the like.
Methods of distribution of financial resources:
- method of financing, which means irrevocably, free of charge, purposeful, planned release of funds from the centralized fund, which is based on the submission of approved financial plans;
- lending method, which is a proof of the seen costs on the basis of the purpose of recognition, payment, turnability and terminology.
Methods of financing are subdivided into depending on the fallow in the form of signs, for example, in the form of vikoristannya koshtiv, dzherel of their adoption, organizational and legal regimes, ob'ektiv, sub'ektiv just.
Also, as financial resources are seen from the state budget, then budget financing; in case of seeing money from government funds, for example, funds of ministries) finance build character vіdomchogo; vidіlennya koshtіv іz tsіl'ovyh fonіv - tse financing from central funds.
in the fallow land of the subject, which takes a penny of resources, that minds of their minds are seen:
- grant - help, which is hoped for undertakings, setting up and organizing organizations to cover the hits, reasoning for independent reasons. The financial activities of the powers are victorious with various subsidies. Budget subsidies - it is free, irreversible help from the budget of the highest equal to the budget of the lower, as it does not have a purposeful character, it is hoped for in case of a shift in income over income. The budgetary activities are also stagnant subsidy virіvnyuvannya^ so that an inter-budgetary transfer to increase the revenue capacity of the budget, which we will take;
- subvention - an inter-budgetary transfer for stosuvannya with the same method in accordance with the order appointed by this body, praising the decision on granting subventions. From a legal point of view, a subvention is a budgetary subsidy, as it may have a healthy character. Субвенція використовується як спосіб бюджетного регулювання з метою збалансування бюджетів нижчого рівня та надається з чітко визначеним призначенням як часткова державна фінансова допомога на програми та заходи, спрямовані на підтримку гарантованого законодавством мінімуму соціальної забезпеченості населення регіонів, де такий мінімум не забезпечується власними бюджетними доходами за незалежними від them the reasons for economic development;
- subsidy - I’ll help a lot of pennies, which is hoped by the state for the budgetary expenses, as well as special funds for legal and physical persons, ministers of sovereign bodies, and other powers. At the budgetary level, the subsidy is established by means of balancing the regional and local budgets, changing their revenue base and constantly being transferred irrevocably and free of charge from all the budgetary systems to the lower countries for financing specific incomes.
Methods of finding financial resources:
- the method of establishing a target recognition of sovereign funds of funds, what a power in the formation of a financial system, one hour at a time with a penny fund and directly їх vicoristnia. So, having created the Pension Fund of Ukraine, the state has appointed its recognition, fixing the functions of the fund in the normative acts;
- the method of choosing the order of selection of costs, otrimanih іz vіdpovіdny fund, believe in what is taken from the sovereign fund, always make your recognition and can spend more on the value of the country, on the stench of seeing;
- the method of establishing the order of distribution of the income of sovereign subjects of the state, for the help of which power appoints the character of the victory of their income, that, obviously, grants recognition to sovereign cats;
- the method of setting by the competent authorities of financial regulations and limits of variation of costs, For that reason, the state establishes minimum and maximum cordons, as well as reconciliation of vision and window dressing for singing directly.
The choice of methods of molding, the distribution of that choice of financial resources is determined by the nature of the suspіlnyh vіdnosin, which are regulated by the state.
The financial resources of the state are the sum total of all assets, like a power, its business, organizations, establish it as a subject of the state to cover its own witrats.
Financial resources are formed as a result of economic and financial activities in the process of creation and distribution of the gross product of the country, accumulated by the State and the subjects of the state. It is one of the main factors of growth, which is called penny capital.
First and foremost, the formation of centralized financial resources (centralized funds) on the sovereign equal (macrorival) and national income. On the basis of the distribution and re-distribution of the national income, centralized funds are created.
A part of the national income is formed and lost at the disposal of enterprises, so that decentralized resources are created on the macro level, which wins on the screen of the enterprises.
The cost of financial resources, as a rule, is greater for the national income, to the extent that the income of the additional product and the part of the financial resources necessary for the product include depreciation and repayment.
Another important dzherelom is the formation of financial resources and depreciation resurrections, which are settled for the account of a part of the vartost of the main production funds.
Centralization of financial resources is the result of redistribution of net income through taxes and non-payments and repayments.
The Crimea was appointed by important sources for the formation of centralized funds in financial resources and the transfer of enterprises to centralized funds of state social insurance, mine and special insurance to various budgetary funds.
KRIM TO, centrally, the fіnancial resources form for the Rahuki Partnios of the National Baga, Scho Gravchal to the Mr. Obga (VID selling the gold reserve of the Country, the sale of the Energosyv, the reservoir bonds, placement of positions, etc.).
An insignificant part of the centralized financial resources are created for the income of the population (gifts, collections, income from positions and lotteries). With the transition to market investments, there was no need for financial resources to grow.
Centralized financial resources are segregated from the state budget, state budget funds, mine fund and special insurance.
Additionaly include in financial resources also credit resources for the Central Bank as a sovereign penny reserve, assignments for the Central Bank as a statutory, reserve and other funds. That. The main source of financial resources is national income, income of organizations independently from forms of power, depreciation fund, insurance funds.
U zoshiti
Sovereign position and її role in the economy
Powers of position of the Russian Federation - ce positions and loans, as they are obtained from physical and legal entities, foreign powers, international financial organizations, they are blamed by the borgo goitre of the Russian Federation as a debtor or a guarantor of the repayment of positions by other debtors.
It is possible to see the role of the sovereign Borg from the point of view of the importance of winning the mechanism of the sovereign Borg in the market economy.
The most important benefit for the state, as an obstruction of the sovereign borg, is the ability to earn a few pennies of resources to the budget and, with the help of savings, the external growth of the borg - in hundreds of GDP (for the first period, as a rule, the economic cycle).
Expanding the balance to the budget and obsyag real GDP are two of the most important factors that determine the dynamics of the borg. To create a budget deficit to the extent of the obligation of the sovereign borg, a surplus to the budget gives the ability to repay the borg. Economic growth ensures the revenue part of the budget, for which money is paid for by hundreds of dollars for the borg. Vin allows you to increase the penny mass in total without increasing inflation, and the growth of the penny mass is created to wash the refinancing of the borg. The positive impact of the sovereign borg on the economy is more pronounced in the fact that it releases the borg's goiter, recognized for purchase by physical and legal persons, the state contributes to the process of docile organization of the protection of the population and investment by sub'єktov's financial resources of the state. Sound the state papers and the most important and highest ones.
The term "budget" is similar to the old Norman word bougette (possibly from the Latin bulga), which means gut, bag, fluffy bear. Looks like a budget, as the English meant a shkiryanny bear (potim portfolio), which to avenge documents (rahunki), which are worthy of sovereign incomes and witrats. Pіznіshe this word began to mean the promo of the Chancellor of the Exchequer, dedicated to the financial rights of the state, and from the end of the XVIII century - the document itself, which avenges the distribution of income and vitrat of the state.
Ninі the word "budget" vikoristovuyut іz znachennya be-what financial state. And yet, in this role, the term may have a little meaning in different senses.
The materially significant budget is a penny fund, which is known to the authorities.
The financial and organizational sense budget has a financial plan for the formation and distribution of a penny fund, recognized for the security of the head of the state and the functions of the state self-regulation.
As a legal category, the budget is a financial and legal act, for the additional support of which a financial plan is formed and invested in a penny fund, recognized for financing the head of that function of the state. The legal form, in which the budget is bound as a financial plan, is determined by it, about which budget - federal, sub'єkt Russian Federation but the missive - go.
Complies with the Budget Code of the Russian Federation, budget - it is a form of illuminating that stained glass, recognized for the financial security of the head of the state and the functions of the state self-regulation.
Being a part of financial vodnosin, the budget should be given the following functions of finance:
- Rozpodilcha- it manifests itself through the formation of that victory of the centralized fund of funds for equal sovereignty and territorial authority and administration;
- control- dіє one hour z rozpodіlchoyu that peredbachaє mozhlivіst and obov'yazkovіst sovereign control over the overhead and the selection of budgetary funds;
- Regulating- the power of regulating the life of the state of the country, directing the budget funds for the necessary purposes.
Budget classification of the Russian Federationє grouping of incomes, types of financing and financing of budget deficits in the budgetary system of the Russian Federation, which are victorious for folding and raising budgets, maintaining the budgetary (accounting) form, folding the budgetary (accounting) and other financial status, What will ensure the sum of the indicators in the budget in the budget system of the Russian Federation
Designated principles of recognition, structure, order of formation and stosuvannya codes of budgetary classification are established by the Ministry of Finance of the Russian Federation.
groups of budget revenuesє:
1) taxable and non- taxable income;
2) free services.
Unity for the budgets of the budgetary system of the Russian Federation division of the classification of types of budgetsє:
1) imperial power supply;
2) national defense;
3) national security and law enforcement activities;
4) national economy;
5) housing and communal state;
6) protection dovkilla;
7) illumination;
8) culture, cinematography;
9) health protection;
10) social policy;
11) physical culture and sports;
12) keep information;
13) serving the sovereign and municipal board;
14) inter-budgetary transfers of the global nature of the budget in the budget system of the Russian Federation.
Unity for the budgets of the budgetary system of the Russian Federation groups of dzherel financing of budget deficitsє:
1) dzherela of internal financing of budget deficits;
2) dzherela zovnіshny finansuvannya budget defіtsіtіv.
Unity for the budgets of the budgetary system of the Russian Federation groups of classification of operations to the sector of state administrationє:
1) come;
2) vitrati;
3) ownership of non-financial assets;
4) investment of non-financial assets;
5) management of financial assets;
6) investment of financial assets;
7) increase in goiter;
8) change of goiter'yazan.
Reach the budget- pennies worth to the budget, for a small amount of money, which is consistent with the Budget Code with regard to financing the budget deficit.
Budget revenues are formed according to the budget legislation of the Russian Federation, legislation on taxes and fees, and legislation on other obov'yazkovі payments.
Income is secured on the budget of the bodies of the Federal Treasury of their respective bodies according to the standards established by the Budget Code, the law (decisions) on the budget and other laws of the subjects of the Russian Federation and municipal legal acts, between budgets.
See income:
1) taxes - income from federal taxes and collections, including taxes, transfers of special tax regimes, regional taxes, social taxes and fees, as well as penalties and fines for them.
2) non-applicable:
Reach the vіd vіd vykoristannya lane, scho rebuying from the sovereign or municipal authorities, for a wink the lane of the budgetary ones standalone installations, sovereign and municipal unitary enterprises;
Profit from the sale of lanes (crime shares and other forms of participation in capital, state reserves of expensive metals and expensive stone), who is known in the state or municipal authority, for the sake of a crumbling lane of budgetary and autonomous institutions, state and municipal unitary enterprises;
Dohodhi vіd paid services that they rely on state regulations;
Koshti, otrimani on the back of zastosuvannya zakhodіv civil-legal, administrative that criminal liability, zocrema fines, confiscations, compensations, and send money, otrimani for the release of shkod, foreign Russian Federation, subjects of the Russian Federation, municipal governments, and other sums of primus privilege;
Koshti self-sacrifice of the hulks;
Other non-compliant surpluses.
3) free service:
subsidies from other budgets of the budgetary system of the Russian Federation;
subsidies;
Subventions from the federal budget and (or) from the budgets of the subjects of the Russian Federation;
Other inter-budget transfers;
Free care of physical and legal entities, international organizations and orders of foreign powers, including voluntary donations.
Vitrati budget- Costs that are paid from the budget, for a small amount of costs, which are consistent with the Budget Code for financing the budget deficit.
Formation of changes in the budget in the budgetary system of the Russian Federation zdijsnyuєtsya in the form of goiters, bridging the gap between the federal bodies of state power, bodies of the state power sub'єktiv RosvanіyskoїїFederatsіvіїs organizаnії.
At the vidatkovy part of the budget, the folding is transferred reserve funds of vikonavchih bodies of state power (mistical administrations).Їх rozmіr is established by laws (decisions) about the vodpovidnі budget and it can not revisit 3 hundredths of the statutory obligatory obligation approved by the laws (decisions). Costs of these reserve funds are directed to the financial security of non-transfer of funds, including the conduct of emergency and rescue operations and other calls, which are related to the liquidation of natural disasters and other overhead situations.
Possible folding Reserve fund of the subject of the Russian Federation, the procedure for the formation of that vikoristannya koshtіv of which is established by the law of the subject of the Russian Federation.
Reserve Fund of the President of the Russian Federation looks like three hundred more than 1 hundred of approved bills for the federal budget. Costs of the reserve fund of the President win on the financial security of non-performing vitrates.
Budget deficit- revisiting the budget over the income.
Budget surplus- transfer of income to the budget with its expenses.
tribute- obov'yazkovyy, individually free payment physical features in the form of entrusted to them on the right of authority, the government's authority, or operational management penny koshtіv for the purpose of financial security of the activity of the state and (or) municipal institutions.
Zbir- obov'yazkovyy payment, which is connected with the organization and physical facilities, the payment of such a one-stop-shop sovereign bodies, bodies of self-regulation, other affirmative bodies and landlords of legally significant acts, including the granting of rights, or permission to give permission (licenses), or the payment of some kind of intelligence at the borders of the territory, on the basis of the selection
Main official signs of a tribute in the interpretation of the Tax Code:
Obov'yazkovist - a skin person-payer of treasuries carried a legal obov'yazok before the state: you can pay legally established taxes and collect;
Individual bezplatnist - a skin person, as if she paid a tribute, the tax does not take away the amount of any specific individual benefits;
Payment in penny form - tributes cannot be paid (contracted) in kind; the stench of obov'yazkovo is due to fast money, which is due to the payer of taxes;
The financial security of the state's activity - tax payments is one of the main sources of income in the state budgets, recognized for window display in the public sector.
The following are the deeds and other fundamental moments of a legal nature, mortgaged in the concept of "tax", and itself:
The legislator's prerogative to approve taxes;
unilateral nature of the imposed tax;
The payment of a tribute is the obov'yazok of the taxpayer of taxes, it won't give rise to a simple obligation of the state;
A tribute is drawn for the minds of irreversibility;
The abstractness of a tribute is a method of drawing a tribute to the security of the state's witrats in the fire, but not as a specific witrati.
The main classification of taxes and fees fixed Submissive Codeє raspodіl podіlіv vlady organ, yaky provadzhuє she concretizes the gratuities. According to this criterion, federal, regional and municipal taxes are considered (Articles 13-15 of the Tax Code of the Russian Federation):
Federal taxes for all elements of taxation are established by the Tax Code of the Russian Federation and are charged by the country. Before them one can see:
A tribute to dodan vartist,
A tribute to the income of physical assets,
An allowance for the income of organizations,
A tribute to a booth of brown copalins,
water tribute,
Sovereign mito,
Choice for the right to koristuvannya objects of the creaturely world and water biological resources.
After the federal status of the names of tax payments, most of them, in the order of inter-budgetary payments, are insured by the federal, and th by the lower budgets.
Regional taxes are introduced by the laws of the subjects of the Russian Federation and obov'yazkovy until the payment of the bill of the state subject of the Russian Federation. Before them one can see:
A tribute to mine organizations,
transport tax,
A tribute to the mining business.
The authorities of the subjects of the Federation establish tax payments for these payments (not more than the transfer recommended by the Tax Code of the Russian Federation), tax rates (not more than those established by the Tax Code of the Russian Federation), terms of payment of taxes and forms of tax payable. Regional taxes are to be paid to the budgets of the subjects of the Russian Federation.
Mіstsevі tributes are procured by mіstsevy representative bodies of the authorities of the authorities with relevant decisions and reach the mіstsevy budgets. To lie down to mіstsevyh taxes:
A tribute to the mine physical osib,
Trade collection.
Organs of self-regulation establish tax payments for these payments (no more than the amount recommended by the Tax Code of the Russian Federation), tax rates (no more than those established by the Tax Code of the Russian Federation), terms for paying taxes and forms of tax payable.
In addition, the Tax Code of the Russian Federation also transfers the provision of special tax regimes - special procedures for calculating and paying taxes and collecting taxes song period hour. Before them today we can see:
Compensation system for agricultural goods and commodities,
The system of subsidies has been simplified,
The system of taxation at the sight of a single tax on the provision of income for all types of activities,
Patent filing system,
Submission system for the hour of reckoning about the distribution of products.
It is important to note that there are more types of subdivisions of tax payments in the transfer of their subdivisions beyond the budgetary system, and, according to the authorities’ equates, they establish, change and introduce them at the borders of their renewals according to the Tax Code of the Russian Federation. Tim himself was given a classification of taxpayers of increasing, fiscal and regulatory capacity of subjects of sovereign taxable management of various equal governments.
Podatkova system of power- Tse sukupnіst podtkіv i zborіv, scho vyagyuyutsya in kraїnі; principles, forms and methods of their installation, change and statement; calculation methods and syaguvannya; forms and methods of taxation control and vidpovidalnosti for violation of taxation legislation.
The tax system is characterized by the collection of subsistence minds installed in the state, such as:
- the principles of submission;
- the procedure for the establishment and collection of taxes;
- System of taxes;
- the order of distribution of taxable payments between the budgets of various equals;
- Rights and obov'yazki uchasnikiv taxable vodnosin;
- System of tributary bodies;
– form the method and tax control;
- Vіdpovidalnіst uchasnіv і vіdnosiny vіdnosin.
Adam Smith having formulated some of the main ones, they have become classic, the principle of giving, bazhanyh in any system of economy:
1) It is the duty of the state to take part in the zmist in the order of income, as the stench koristuyutsya under the intercession of that zahist state. Dotrimannya tsgogo camp chi znevaga їm to bring to the so-called equivalence chi nerіvnostі podatkuvannya.
2) A tribute, a kind of goiter to pay a skin-friendly person, can be exactly designated (term of payment, method of payment, amount of payment).
3) The leather tribute is liable to be collected in this way, or at that hour, if the taxpayer is the best to pay yoga.
4) A skin tribute can be so thoughtful and divided, so that you can win and save the people from the swarms of the people, even less those who bring wine to the treasures of the state. (You can take a tribute and take it out of the swarms of the people more richly, bring treasuries, for example, for example, you should take such an army of officials, paying for such a poglinatima I mean a part of sumi, like bringing a tribute).
On the view of A. Smith, having respected the tributes with a dzherel to cover the unproductive vitras of the state, the German economist A. Wagner came out of the theory of collective needs. Vіdpovіdno to tsієї teorії vіn having supplemented the principles of giving, introduced by A. Smith, new principles, in the basis of such terms of the interests of the state.
Approved principles of subsidy A. Wagner for example XIX century. viklav at nine basic rules, yakі vin ob'ednav at chotiri groupi.
1) Financial principles: the sufficiency of the loan, the elasticity, so that the looseness of the loan;
2) Economic-government principles: the right choice of the dzherel podatkuvannya (income of capital), the reasonableness of the system of gratifications, yakі zvazhayut on naslіki that vodka їх propositions.
3) Ethical principles, chi principles of fairness: tax liability, uniformity of tax
4) The principles of tax administration: the appointment of a tax, the payment of money, the maximum change in the amount of bridging.
In this manner, in the theory of subsidies, the foundation was laid for a system of principles of obodatkuvannia, which follows the interests of both the state and the payers of taxes.
Enthusiasm...